Civic Intelligence

United States Optimist Dinghy Association Inc.

990 • Fiscal year 2014 • EIN 23-7136341

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

Organization ProfileWWW.USODA.ORG
PO Box 311North Kingstown, RI 02852

(410) 562-9466

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.41x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.85x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

53rd percentile

4.2%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

35th percentile

-1.9%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$594,748

Down $11,510 (-1.9%) from 2013

Net Assets

Up

$351,014

Up $12,101 (+3.6%) from 2013

Liabilities

Down

$243,734

Down $23,611 (-8.8%) from 2013

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin53rd percentile

Revenue

Up

$285,328

Up $29,272 (+11%) from 2013

Expenses

Up

$273,227

Up $54,750 (+25%) from 2013

Net Income

Down

$12,101

Down $25,478 (-68%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $371,334Liabilities 2010: $179,008Net Assets 2010: $192,3262010Assets 2011: $311,824Liabilities 2011: $78,037Net Assets 2011: $233,7872011Assets 2012: $546,648Liabilities 2012: $245,314Net Assets 2012: $301,3342012Assets 2013: $606,258Liabilities 2013: $267,345Net Assets 2013: $338,9132013Assets 2014: $594,748Liabilities 2014: $243,734Net Assets 2014: $351,0142014Assets 2015: $617,800Liabilities 2015: $254,776Net Assets 2015: $363,0242015Assets 2016: $613,410Liabilities 2016: $254,484Net Assets 2016: $358,9262016Assets 2017: $484,511Liabilities 2017: $181,008Net Assets 2017: $303,5032017Assets 2018: $528,634Liabilities 2018: $258,394Net Assets 2018: $270,2402018Assets 2019: $441,676Liabilities 2019: $223,824Net Assets 2019: $217,8522019Assets 2020: $158,864Liabilities 2020: $42,150Net Assets 2020: $116,7142020Assets 2021: $497,369Liabilities 2021: $342,446Net Assets 2021: $154,9232021Assets 2022: $461,536Liabilities 2022: $318,551Net Assets 2022: $142,9852022Assets 2023: $374,027Liabilities 2023: $257,900Net Assets 2023: $116,1272023Assets 2024: $460,752Liabilities 2024: $308,848Net Assets 2024: $151,9042024

Highlighted filing

2014

Assets$594,748
Liabilities$243,734
Net Assets$351,014
Open 2014 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2010: $238,4742010Expenses 2011: $214,0542011Expenses 2012: $216,7472012Revenue 2013: $256,056Expenses 2013: $218,477Net Income 2013: $37,5792013Revenue 2014: $285,328Expenses 2014: $273,227Net Income 2014: $12,1012014Revenue 2015: $342,828Expenses 2015: $330,818Net Income 2015: $12,0102015Revenue 2016: $283,006Expenses 2016: $287,104Net Income 2016: -$4,0982016Revenue 2017: $262,258Expenses 2017: $317,681Net Income 2017: -$55,4232017Revenue 2018: $267,109Expenses 2018: $300,372Net Income 2018: -$33,2632018Revenue 2019: $331,929Expenses 2019: $356,996Net Income 2019: -$25,0672019Revenue 2020: $110,207Expenses 2020: $211,345Net Income 2020: -$101,1382020Revenue 2021: $259,803Expenses 2021: $248,916Net Income 2021: $10,8872021Revenue 2022: $224,561Expenses 2022: $236,499Net Income 2022: -$11,9382022Revenue 2023: $273,979Expenses 2023: $300,837Net Income 2023: -$26,8582023Revenue 2024: $326,628Expenses 2024: $290,851Net Income 2024: $35,7772024

Highlighted filing

2014

Revenue$285,328
Expenses$273,227
Net Income$12,101
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$285,328
Mission and Program Overview

Mission

The united states optimist dinghy association (usoda) was formed to introduce and educate children about sailing. The optimist class of sailboats are used for this purpose and are designed specifically for children. The usoda is a nationwide membership organization that sponsors, sanctions and oversees the activities of the association. There are over 400,000 optimists class boats throughout the world.

The united states optimist dinghy association (usoda) was formed to introduce and educate children about sialing. The optimist class of sailboats are used for this purpose and are designed specifically for children. The usoda is a nationwide membership organization that sponsors, sanctions and oversees the activities of the association.there are over 400,000 optimists class boats throughout the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$556,359$479,655▼ $76,704
Cash and Non-Interest-Bearing Accounts$31,995$109,200▲ $77,205
Accounts Receivable$17,904$5,893▼ $12,011
Total Assets$606,258$594,748▼ $11,510
Liabilities
Deferred Revenue$258,953$239,691▼ $19,262
Accounts Payable and Accrued Expenses$8,392$4,043▼ $4,349
Total Liabilities$267,345$243,734▼ $23,611
Net Assets / Fund Balance
Unrestricted Net Assets$338,913$351,014▲ $12,101
Total Net Assets Fund Balance$338,913$351,014▲ $12,101
Total Liabilities and Net Assets / Fund Balance$606,258$594,748▼ $11,510
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Brendan ShanahanPresident / Director
Lisa PageVice President / Director
Ned RoseberryVice President / Director
Stefan JohanssonVice President / Director
Yandell RogersVice President / Director
Alexa RiceDirector
Beth DanilekDirector
George EllisDirector
Lisa MayolDirector
Regina ByerlyDirector
Sharlene FooxDirector
Susan BruceDirector
Tricia ThompsonDirector
Genoa FedyszynExecutive Director
Kerri VittimbergaSecretary / Director
Paul CallahanTreasurer / Director
Revenue and Support

Revenue Composition

Contributions and Grants
$68,963
Program Service Revenue
$147,964
Investment Income
$306
Other Revenue
$68,095
All Other Contributions
$15
Change in Net Assets
$12,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$273,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$57,202--$57,202
Fees for Services Management-$54,996-$54,996
Fees for Services Accounting-$39,500-$39,500
Information Technology-$26,043-$26,043
Other Expenses$7,790$7,700-$7,700
Insurance-$5,226-$5,226
Office Expenses$412$4,070-$4,482
All Other Expenses$683$1,997-$2,680
Conferences and Meetings-$176-$176
Total Functional Expenses$131,595$141,632$0$273,227
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is comprised of members.”

Form 990, Part VI, Section A, Line 7A

“The members of the organization may elect the members of the governing body.”

Form 990, Part VI, Section A, Line 7B

“Decisions of the governing body are subject to approval by the organization's members.”

Form 990, Part VI, Section B, Line 11

“Financial information reveiwed by usoda treasurer and board of directors.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
United States Optimist Dinghy Association
EIN
23-7136341
Phone
4105629466
Address
PO BOX 311, NORTH KINGSTOWN, RI 02852

Signing Officer

Name
Paul Callahan
Title
Treasurer
Phone
4105629466
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Callahan
Formed
1971
Legal Domicile
Ri
Voting Board Members
15
Independent Board Members
1,634
Employees
0
Volunteers
0

Preparer

Firm
Nadeau Wadovick Llp
Address
875 CENTERVILLE ROAD, WARWICK, RI 02886
Preparer
Jeffrey D Wadovick CPA
Phone
4018234004
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Form 990, part xi, line 2c: the organization's process by which it assumes responsibility for oversight of the audit of its financial statements and selection of independent accountant has not changed since the prior year.”

Raw XML AppendixShowing 400 of 468 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08392
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04043
IRS990/AccountsReceivableGrp/BOYAmt017904
IRS990/AccountsReceivableGrp/EOYAmt05893
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE UNITED STATES OPTIMIST DINGHY ASSOCIATION (USODA) WAS FORMED TO INTRODUCE AND EDUCATE CHILDREN ABOUT SIALING. THE OPTIMIST CLASS OF SAILBOATS ARE USED FOR THIS PURPOSE AND ARE DESIGNED SPECIFICALLY FOR CHILDREN. THE USODA IS A NATIONWIDE MEMBERSHIP ORGANIZATION THAT SPONSORS, SANCTIONS AND OVERSEES THE ACTIVITIES OF THE ASSOCIATION.THERE ARE OVER 400,000 OPTIMISTS CLASS BOATS THROUGHOUT THE WORLD.
IRS990/AdvertisingGrp/ProgramServicesAmt057202
IRS990/AdvertisingGrp/TotalAmt057202
IRS990/AllOtherContributionsAmt015
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01997
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0683
IRS990/AllOtherExpensesGrp/TotalAmt02680
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NADEAU WADOVICK LLP
IRS990/BooksInCareOfDetail/PhoneNum04018234004
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0875 CENTERVILLE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0WARWICK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0RI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0028864381
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt031995
IRS990/CashNonInterestBearingGrp/EOYAmt0109200
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0176
IRS990/ConferencesMeetingsGrp/TotalAmt0176
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt068963
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0306
IRS990/CYOtherExpensesAmt0273227
IRS990/CYOtherRevenueAmt068095
IRS990/CYProgramServiceRevenueAmt0147964
IRS990/CYRevenuesLessExpensesAmt012101
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0273227
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0285328
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0258953
IRS990/DeferredRevenueGrp/EOYAmt0239691
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0USNT/USNDT DIRECT EXPENSES - EXPENSES TO OVERSEE USODA RACES/REGATTAS INCLUDING SAFETY AND PROPER REGATTA MANAGEMENT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt065508
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt039500
IRS990/FeesForServicesAccountingGrp/TotalAmt039500
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt054996
IRS990/FeesForServicesManagementGrp/TotalAmt054996
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0BRENDAN SHANAHAN
IRS990/Form990PartVIISectionAGrp/PersonNm1YANDELL ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm2KERRI VITTIMBERGA
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL CALLAHAN
IRS990/Form990PartVIISectionAGrp/PersonNm4LISA MAYOL
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN BRUCE
IRS990/Form990PartVIISectionAGrp/PersonNm6REGINA BYERLY
IRS990/Form990PartVIISectionAGrp/PersonNm7LISA PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm8SHARLENE FOOX
IRS990/Form990PartVIISectionAGrp/PersonNm9GEORGE ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm10STEFAN JOHANSSON
IRS990/Form990PartVIISectionAGrp/PersonNm11NED ROSEBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm12ALEXA RICE
IRS990/Form990PartVIISectionAGrp/PersonNm13TRICIA THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm14BETH DANILEK
IRS990/Form990PartVIISectionAGrp/PersonNm15GENOA FEDYSZYN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT / DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0285328
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt01634
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt026043
IRS990/InformationTechnologyGrp/TotalAmt026043
IRS990/InsuranceGrp/ManagementAndGeneralAmt05226
IRS990/InsuranceGrp/TotalAmt05226
IRS990/InvestmentIncomeGrp/ExclusionAmt0306
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0306
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0RI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt068948
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE UNITED STATES OPTIMIST DINGHY ASSOCIATION (USODA) WAS FORMED TO INTRODUCE AND EDUCATE CHILDREN ABOUT SAILING. THE OPTIMIST CLASS OF SAILBOATS ARE USED FOR THIS PURPOSE AND ARE DESIGNED SPECIFICALLY FOR CHILDREN. THE USODA IS A NATIONWIDE MEMBERSHIP ORGANIZATION THAT SPONSORS, SANCTIONS AND OVERSEES THE ACTIVITIES OF THE ASSOCIATION. THERE ARE OVER 400,000 OPTIMISTS CLASS BOATS THROUGHOUT THE WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0338913
IRS990/NetAssetsOrFundBalancesEOYAmt0351014
IRS990/NetUnrelatedBusTxblIncmAmt0-7536
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04070
IRS990/OfficeExpensesGrp/ProgramServicesAmt0412
IRS990/OfficeExpensesGrp/TotalAmt04482
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FEDERAL TAXES PAID
IRS990/OtherExpensesGrp/Desc1USNT/USNDT DIRECT EXPEN
IRS990/OtherExpensesGrp/Desc2DIRECT REGATTAS AND EVE
IRS990/OtherExpensesGrp/Desc3CREDIT CARD PROCESSING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01924
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17700
IRS990/OtherExpensesGrp/ProgramServicesAmt065508
IRS990/OtherExpensesGrp/ProgramServicesAmt17790
IRS990/OtherExpensesGrp/TotalAmt01924
IRS990/OtherExpensesGrp/TotalAmt165508
IRS990/OtherExpensesGrp/TotalAmt27790
IRS990/OtherExpensesGrp/TotalAmt37700
IRS990/OtherRevenueMiscGrp/BusinessCd0511190
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt068095
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt068095
IRS990/OtherRevenueTotalAmt068095
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PAUL CALLAHAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/Desc0USNT/USNTDT FEE
IRS990/ProgramServiceRevenueGrp/Desc1REGATTA REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc2BOAT REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc3SPECIAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt077550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227535
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311429
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt077550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227535
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311429
IRS990/ProgSrvcAccomActy2Grp/Desc0OPTINEWS DIRECT EXPENSES - OPTINEWS IS THE AWARD-WINING, OFFICIAL MAGAZINE OF THE UNITED STATES OPTIMIST DINGHY ASSOCIATION (USODA). EACH ISSUE REACHES 3,000 TO 4,000 YOUNG AND ACTIVE SAILORS, THEIR FAMILIES AND YACHT CLUBS IN THE UNITED STATES AND NUMEROUS FOREIGN COUNTRIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt057202
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt051870
IRS990/ProgSrvcAccomActy3Grp/Desc0REGATTAS AND OTHER EVENTS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt08885
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018544
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt074143
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0543
IRS990/PYOtherExpensesAmt0218477
IRS990/PYOtherRevenueAmt076329
IRS990/PYProgramServiceRevenueAmt0105041
IRS990/PYRevenuesLessExpensesAmt037579
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0218477
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0256056
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt012101
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt077550
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0556359
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0479655
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt068963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt074143
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt079303
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065207
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt063482
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0351098
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0306
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0543
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0896
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01169
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01053
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03967
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0147979
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0115065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0126842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0134341
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0148115
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0672342
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0306
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0543
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01169
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03967
IRS990ScheduleA/InvestmentIncomeCYPct00.00360
IRS990ScheduleA/InvestmentIncomePYPct00.00500
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt075705
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt075705
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92780
IRS990ScheduleA/PublicSupportPY509Pct00.91930
IRS990ScheduleA/PublicSupportTotal509Amt01023440
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0216942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0189208
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0199548
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211597
IRS990ScheduleA/Total509Grp/TotalAmt01023440
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0217248
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0265456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0207041
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0200717
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0212650
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01103112
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION MAY ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE ORGANIZATION'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL INFORMATION REVEIWED BY USODA TREASURER AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART XI, LINE 2C: THE ORGANIZATION'S PROCESS BY WHICH IT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0606258
IRS990/TotalAssetsEOYAmt0594748
IRS990/TotalAssetsGrp/BOYAmt0606258
IRS990/TotalAssetsGrp/EOYAmt0594748

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$594,748
Liabilities
$243,734
Net assets
$351,014
Revenue
$285,328
Expenses
$273,227
Net income
$12,101
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.61$3.09$1.52$3.27$2.91$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.74$2.58$1.16$2.74$3.01$0.27
2022Detailed filing. Detailed filing data is available for this year.$4.62$3.19$1.43$2.25$2.36$0.12
2021Detailed filing. Detailed filing data is available for this year.$4.97$3.42$1.55$2.60$2.49$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.59$0.42$1.17$1.10$2.11$1.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$2.24$2.18$3.32$3.57$0.25
2018Detailed filing. Detailed filing data is available for this year.$5.29$2.58$2.70$2.67$3.00$0.33
2017Detailed filing. Detailed filing data is available for this year.$4.85$1.81$3.04$2.62$3.18$0.55
2016Detailed filing. Detailed filing data is available for this year.$6.13$2.54$3.59$2.83$2.87$0.04
2015Detailed filing. Detailed filing data is available for this year.$6.18$2.55$3.63$3.43$3.31$0.12
2014Detailed filing. Detailed filing data is available for this year.$5.95$2.44$3.51$2.85$2.73$0.12
2013Detailed filing. Detailed filing data is available for this year.$6.06$2.67$3.39$2.56$2.18$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.47$2.45$3.01$2.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.78$2.34$2.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$1.79$1.92$2.38